<![CDATA[This study explores the role of tax accounting in strengthening fiscal governance and accountability, emphasizing its contribution to transparency, efficiency, and decision-making in public financial management. Fiscal management challenges, such as corruption, inefficiencies, and fragmented governance, necessitate a closer examination of tax accounting practices, particularly in the context of digitalization. The study employs a qualitative approach, utilizing literature review and library research to analyze scholarly sources and identify current trends and challenges in tax accounting systems. Findings indicate that tax accounting significantly enhances fiscal transparency, supports better resource allocation, and reduces opportunities for corruption. The adoption of digital tax systems has improved reporting efficiency, enabling real-time access to data and more informed policy decisions. Nonetheless, institutional capacity limitations and fragmented governance structures continue to constrain the full potential of these systems. The study concludes that integrated tax accounting systems and robust digital infrastructure are essential to maximize the benefits of digitalization, offering valuable insights for policymakers and public financial managers seeking to advance effective fiscal governance in developing economies.]]>
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